Gudiyattam Gudiyattam Town - Municipal

Chapter ñ 9 Final Report: Gudiyattam Municipality
- Arrears 20.36 18.85 23.65 32.54 39.77 20.70
Total 89.77 85.93 93.43 86.53 98.04 66.62
3 Collection %
- Current 67% 64% 65% 50% 53% 47%
- Arrears 19% 15% 17% 21% 21% 26%
Total 42% 38% 38% 33% 32% 38%
The current collection performance of property tax is poor at around 65% and the
arrears collection performance is around 20%.
9.3.2 Profession Tax
Profession Tax is another source of revenue to ULB. Profession tax is a tax deducted
from the salaries of the employees falling with in the Municipality and is collected
from all registered organizations, companies or firms, public or private, individuals
and State & Central Government Departments. Currently profession tax is deducted
on a slab basis.
The total number of profession tax assessments is 5006 Nos., out of which state /
central / quasi Govt. employees comprise 468 Nos., private employers / companies
is 269 Nos. and traders / self employed professionals 4269 Nos.
During the last 5 years ended 2005-06, it has increased from Rs. 14 lacs to Rs. 19 lacs.
During 2006-07, it was further increased to Rs. 88 lacs. It accounts for around 4.25%
of the total revenue. The profession tax for the last 6 years is as below:
Table 9-5: Profession Tax ñ Growth during last 6 years
S.No Year Rs. in lacs % Growth
1 2001-02 14.66 -
2 2002-03 15.84 7.45%
3 2003-04 19.92 20.48%
4 2004-05 19.07 (4.46%)
5 2005-06 19.23 0.83%
6 2006-07 87.76 78.09%
The demand and collection of profession tax over the last 6 years is as below :
Table 9-6: Profession Tax ñ Demand Collection % (Rs. in lacs)
S.No Profession Tax
2001-
02
2002-
03
- 74 -
2003-
04
2004-
05
2005-
06
2006-
07
1 Demand
- Current 14.65 15.84 19.91 19.07 19.23 92.45
- Arrears 36.87 41.20 43.57 48.52 54.96 53.88
Total 51.52 57.04 63.48 67.59 74.19 146.33
2 Collection
- Current 10.54 11.85 13.47 14.55 13.49 15.78
- Arrears 10.91 2.16 14.90 0.19 0.11 0.91
Total 21.45 14.01 28.37 14.74 13.60 16.69
3 Collection %
- Current 72% 75% 68% 76% 70% 17%
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